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![Licensing of Software Products of Microsoft in India by HP Services is not Taxable in India as Royalty u/s 9(1)(vi) and Article 12 of Indo US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Licensing-of-Software-Products-Software-Products-Microsoft-India-HP-Services-ITAT-taxscan.jpg "Licensing of Software Products of Microsoft in India by HP Services is not Taxable in India as Royalty u/s 9(1)(vi) and Article 12 of Indo US DTAA: ITAT [Read Order]")
Licensing of Software Products of "Microsoft" in India by "HP Services" is not Taxable in India as Royalty u/s 9(1)(vi) and Article 12 of Indo US DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the licensing of the software products of Microsoft in India by HP Services is...
![Amount received from Sale of Software Products not Royalty as per Article 12(3) of India -USA DTAA, not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Amount-received-Sale-of-Software-Products-Software-Products-Royalty-India-USA-DTAA-ITAT-taxscan.jpg "Amount received from Sale of Software Products not Royalty as per Article 12(3) of India -USA DTAA, not Taxable in India: ITAT [Read Order]")
![ITAT: Consideration Received for Sale of Software products is not Royalty income; not taxable in the hands of assessee in India [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/ITAT-sale-of-software-products-Royalty-income-assessee-in-India-Taxscan.jpg "ITAT: Consideration Received for Sale of Software products is not Royalty income; not taxable in the hands of assessee in India [Read Order]")